970 resultados para corporate disclosure


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Corporate social responsibility (CSR) is increasingly being leveraged in branding activities. This paper suggests that there are four types of issue complexity associated with defining what issues should be considered for CSR branding activities to be effective. These include the number of social issues considered, diversity of sub-issues, measurement difficulties and
determination of appropriate performance levels. Some implications for developing CSR leveraged brands are discussed.

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Purpose – The purpose of this paper is to examine the corporate codes of ethics (CCE) that are put in place by companies in Taiwan and Turkey.

Design/methodology/approach – This study examines the use of CCE among the top companies in Taiwan and Turkey. It is a replication of a study performed in Australia, Canada and Sweden and a follow-up study.

Findings – The empirical findings show many similarities with top companies in Australia, Canada and Sweden, but more importantly identify key differences distinctly unique to each of the two countries under investigation. Statistical analysis suggests that the implementation, communication and benefits of CCE are paramount to Turkish companies operating in a domestic environment where the aspiration to participate globally and join the European Union is high, whereas in Taiwan it is low in favor of more traditional business practices (similar to the Chinese concept of guanxi) that focus on individual relationships in favor of formalized regulatory frameworks (such as CCE).

Originality/value – This study makes a complementary contribution to the accumulated knowledge in the area of CCE, particularly given the cultural and historical differences these countries possess in comparison to each other and those previously studied and documented in the literature.

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Contents: Introduction: youth, mobility, and identity / Nadine Dolby and Fazal Rizvi -- New times, new identities -- The global corporate curriculum and the young cyberfleneur as global citizen / Jane Kenway and Elizabeth Bullen -- Shoot the elephant: antagonistic identities, neo-marxist nostalgia, and the remorselessly vanishing past / Cameron McCarthy and Jennifer Logue -- New textual worlds: young people and computer games / Catherine Beavis -- Diasporic youth: rethinking borders and boundaries in the new modernity -- Consuming difference: stylish hybridity, diasporic identity, and the politics of culture / Michael Giardina -- Diasporan moves: African Canadian youth and identity formation / Jennifer Kelly -- Popular culture and recognition: narratives of youth and Latinidad / Angharad Valdivia -- Mobile students in liquid modernity: negotiating the politics of transnational identities / Parlo Singh and Catherine Doherty -- Youth and the global context: transforming us where we live -- The children of liberalization: youth agency and globalization in India / Ritty Lukose -- Youth cultures of consumption in Johannesburg / Sarah Nuttall -- Identities for neoliberal times: constructing enterprising selves in an American suburb / Peter Demerath and Jill Lynch -- Disciplining "Generation M": the paradox of creating a "local" national identity in an era of "global" flows / Aaron Koh -- Marginalization, identity formation, and empowerment: youth's struggles for self and social justice / David Quijada.

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This paper compares the results of a longitudinal study of ten years, conducted at five yearly intervals, from 1995 to 2005. The aim of the study was to examine the commitment to business ethics of the top 500 Australian companies. Primary data was obtained via a self-administered mail questionnaire distributed to a census of the top 500 Australian companies. This paper examines those responses that indicated that their company possessed a code of ethics. The paper finds that business ethics has continued to evolve and that, in most cases, such evolution has been positive. It would seem that codes of ethics have moved beyond a regulatory requirement and are now considered an integral component of corporate culture and commercial practice in many of Australia's top companies.

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Purpose – This paper intends to shed some light on the relationship between leadership performance and corporate accomplishment through the aid of complexity sciences. The objective is to describe leadership performance in corporate accomplishment using different teleological approaches.

Design/methodology/approach – The paper discusses the underlying criteria of the relationship between leadership performance and corporate accomplishment. Case illustration and narrative analogy are also provided.

Findings – The authors believe that the discussion highlights a potential downside of leadership performance in corporate accomplishment and its precision rarely highlighted in practice and literature.

Research limitations/implications – There is a reigning assumption in management practice that is based on the belief that a top-down approach of leadership performance in management and business practices is superior to the bottom-up approach. It proffers the assumed importance of strategic management issues, but neglects the knowledge, experience, competence and awareness inherent among employees at tactical and operational levels of business practices. It also proffers a mechanical view of employee performance and ignores the worth of the generation of ideas from subordinates in management and business practices that contribute to corporate achievements. Furthermore, it neglects the fact that it is not possible to know the future nor it is predictable.

Practical implications – The paper contends that the importance of top management tends to be inflated in respect to corporate achievements in the management/leadership literature. It also contends that it should be questioned as to whether the top management of corporations are largely responsible for the corporate results on which they attempt to justify their salaries and other benefits. Furthermore, the paper contends that it also should be questioned as to what extent corporate accomplishment may be derived from the performance of the top management in organizations.

Originality/value – The paper strives to contribute to the ongoing discussion of leadership performance in corporate accomplishment in various ways. The principal contributions are: a set of teleological sub-processes of leadership performance and a case illustration and narrative analogies of teleological leadership performance patterns, in respect to corporate accomplishment in management and business practices. These contributions provide theoretical and managerial ideas and insights to anticipate and avoid deficient or erroneous grounds of leadership performance evaluation in corporate accomplishment.

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Patient safety experts and other authorities have strongly postulated the open disclosure of errors and adverse events to patients and their nominated support persons as an essential component of effective clinical risk management in health care. Commentators also contend that ‘when things go wrong’, openly disclosing such events to the patient is simply ‘the right thing to do’. Important questions about the ethics of open disclosure remain, however. Is openly disclosing errors and adverse events to patients necessarily ‘the right thing to do’? Do hospital authorities and health care professionals always have an overriding duty to openly communicate with patients and their families when thing go wrong? If patients do not suffer any material harm when a mistake is made, should they or their nominated support persons still be told? Are there overriding moral considerations that might justify non-disclosure in certain circumstances? Despite the obvious importance of these issues and their possible implications for the nursing profession, they have not been comprehensively explored in the nursing literature. An important aim of this article (the second of a two-part discussion) is to contribute to the positive project of redressing this oversight.

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Patient safety experts and other authorities have strongly postulated the open disclosure of errors and adverse events to patients as an essential component of effective clinical risk management in health care. Commentators also contend that ‘when things go wrong’, openly disclosing such events to the patient and his or her nominated support person is simply ‘the right thing to do’. Despite the obvious importance of the issue of open disclosure and its possible implications for the nursing profession, it has not been comprehensively addressed in the nursing literature. A key aim of this article (the first of a two-part discussion) is to contribute to the positive project of redressing this oversight by providing a brief overview of what open disclosure is and what its intended purpose, aims, and rationale are. Consideration is also given to the risks and benefits of open disclosure as a public policy and whether it will succeed in achieving the anticipated outcomes envisaged. In a second article (to be presented as Part II), the ethics of open disclosure and its possible implications for the nursing profession are explored.

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This paper seeks to analyse the relationship between ownership structure and corporate performance for fifty firms listed on the Australian Stock Exchange during 2002-2003. The study initially tests a two equation model similar to that in the existing literature, but is distinguished from prior literature by subsequently reclassifying leverage. By categorising leverage as an endogenous variable, an examination of the relationship between ownership and performance is undertaken through ordinary least squares and two stage least squares analysis of a three equation econometric model. Interestingly, empirical results illustrate the fact that managerial ownership impacts negatively on firm performance which is consistent with the management entrenchment hypothesis.

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Research has indicated that having a sexually transmitted infection (STI) such as genital herpes and genital human papilloma virus (HPV) can have a negative impact on an individual's sexuality. The current study was designed to evaluate the effect of STI status, relationship status, and disclosure status on various dimensions of sexual self-concept. A questionnaire that evaluated the above variables was completed by 117 individuals with genital herpes, 82 individuals with HPV, and 75 individuals with no STI. The results demonstrated that having herpes or HPV had a significant negative impact on aspects of sexual self-concept. It does not appear that an individual's relationship status is a factor associated with the impact of having an STI on the sexual self-concept. Respondents who had disclosed their STI to their partners, however, had significantly more positive feelings about aspects of their sexual self-concept than those who had not disclosed their STI to their partners. The implications of these research findings for health practitioners are discussed.

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This paper examines board responsibilities and accountability by management and Board of Directors in relation to the National Australia Bank's (NABs) performance. The NAB, an international financial service provider within the top thirty most profitable banks in the world, is compared with the Australian major banks. The evidence suggests that NABs poor performance was consistent with a lack of accountability, poor corporate governance and board dysfunction associated with fraudulent currency trading and the subsequent AUD360 million foreign currency losses. The NAB's performance is investigated by utilising accounting-based measures of profitability and cost efficiency as proxies for performance. Following the foreign currency trading losses in 2004 the NAB under-performed the other major Australian banks in terms of profits, cost to income ratio and growth in assets. In terms of profitability and cost efficiency NAB had the lowest ROE and ROA with a 19.7% fall in net profit and the highest cost to income ratio of 5 7.4% of any of the five largest banks. This case study provides an Australian example of poor corporate governance and suggests that financial institutions and regulators can learn from the NAB's experience. Failure to have top-down accountability can have significant impact on over-all performance, profitability and reputation. In particular, it suggests that management and Boards need to review their risk management procedures and regulators need to be more pro-active in their prudential oversight of financial institutions.

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This study focuses upon the social experiences of bereaved young men, with particular emphasis on the social costs of bereavement-related personal disclosure. Participants' experiences of regulating their social behaviour were suggestive of the persistence of 'traditional' notions of masculine identity (e.g. hegemonic masculinity). While this study cautions that opportunities for emotional disclosure should not be viewed as the only form of social support for bereaved young men, its principal assertion is the necessity for emotional disclosure to be socially recognised as a legitimate form of male social expression.

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Purpose – This paper aims to analyse why some contemporary corporate organisations are reluctant to articulate the effect of their market positioning behaviour on the unwilling communities that oppose their activities. It describes the communicative interactions between several large corporate organisations and the grassroots activist groups opposing their activities, in Victoria, Australia.

Design/methodology/approach
– Extensive secondary data were collected, including extensive newspaper and radio transcripts from the campaign periods, web site downloads, letters and other campaign documents. The research design applied to the data, a qualitative, interpretative analysis, drawing on key theoretical frameworks.

Findings – The research findings suggest that powerful protest strategies, combined with the right political and social conditions, and a shift in the locus of politics and expertise, bring to light public concerns about the ethics of corporate practices, such as public relations, used egocentrically by organisations, to harmonise their activities in late modern Western society. It finds that no serious overhaul of business ethics can occur until the unity of public relations is critically scrutinised and reformed. It helps define an alternative holistic communicative approach which could be applied more widely to business practice that helps avoid the limitations and relativism of public relations.

Originality/value – The research flags new ways of thinking expressed in the notion of public communication that could lead to creative and unusual coherences vital to deal with the apparent ecological challenges for society in late modernity.

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As universities respond to a prolonged period of economic rationalism there appears to be resignation, for the most part, that the role of a university is not what it once was. By adopting the operational strictures of economy, efficiency and performance, many universities are behaving like and being run as though they were a business. The term ‘corporate university’ now carries much meaning and has been the subject of significant discourse over the last decade. Resource limitations, political influences and competitive pressures are commonplace with implications for the way in which a university can fulfil a role in society, however that is defined. In this paper we consider the notion of corporate citizenship and ask whether this concept is relevant to the role of a university in Australia and New Zealand. In these countries universities are substantially (although progressively less so) funded by the government and are public service entities. The application of corporate citizenship to universities serves to highlight the duality of these institutions, which operate like corporations, and yet have more obvious historically based obligations to society. The comparison also suggests that as corporations are becoming more aware of the long-term benefits of a societal role for business entities that universities appear to be moving in the opposite direction. With a few exceptions academics have been reluctant to engage in public debates. They have progressively lost control of their working environment. The risk is that the public interest will have no place in the corporatised university of the 21st century unless academics increase their critic and conscience activities.